Madras High Court
WP/37406/2026 of SIMHAVAHINI TRACTORS Vs Commercial Tax Officer on 30 September 2026
WP No. 37406 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37406 of 2026
and
WMP Nos.42003 and 42004 of 2026
CNR: {HCMA012036602026}
Simhavahini Tractors,
Rep by Murali Pradhip Kumar,
No.28, Poonamallee High Road, Ondikuppam, Vengathur Manavalanagar, Tiruvallur, Tamil Nadu - 602 002.
..Petitioner
Vs
Commercial Tax Officer,
Thirumazhisai Assessment Circle,
4/109, Integrated Goods and Service Taxes Building, 2nd Floor, Chennai-Bangalore Highway, Nazarathpettai, Chennai-123.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the order via FORM GST DRC - 07 having Ref. No.ZD330225170574I dated 18.02.2025 (Impugned order) issued by the respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
For Petitioner:
Mr. A. Dhamodaran
For Respondent:
Mr. R. Sethu Prabakaran,
Government Advocate (Tax)
WP No. 37406 of 2026
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ORDER
An order dated 18.02.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfillment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37406 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To Commercial Tax Officer, Thirumazhisai Assessment Circle, 4/109, Integrated Goods and Service Taxes Building, 2nd Floor, Chennai-Bangalore Highway, Nazarathpettai, Chennai-123.
WP No. 37406 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37406 of 2026 30-09-2026